The Stock Exchange of Thailand (SET) has introduced a new set of listing and disclosure rules aimed at strengthening corporate governance, improving market transparency and aligning the country's capital market with international standards.Under the new regulations, listed companies and investment trusts are now required to disclose events that could affect their financial position or operating performance, such as asset impairment, expected credit losses, unrecoverable deposits and other significant financial risks.
Companies must disclose such information when submitting their financial statements and continue providing quarterly progress updates until the issues have been fully resolved.
The new regulations took effect on Wednesday, following a public consultation process and approval by the Securities and Exchange Commission.
According to the SET, the revised framework applies not only to listed companies, but also real estate investment trusts, property and infrastructure funds.
The measures are designed to ensure investors receive timely, complete and transparent information, enabling better-informed investment decisions while enhancing confidence in Thailand's capital market, the bourse said in a statement.
